Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9102065062003Accounting Practices in ComputerElective128
Level of Course Unit
Second Cycle
Objectives of the Course
Students will learn to record double entry bookkeeping and to organize essential financial tables. Last practices are transfered by computer programme to students.
Name of Lecturer(s)
Prof.Dr. Gamze SANER
Learning Outcomes
1Understanding importance of accounting records
2Making financial analysis of enterprises
3Composing tables of balance and revenue
4Editing records for farms
5Comparing accounting system in EU and TURKEY
6Keeping accounting records in the computer, composing and interpreting the reports.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
1.Introduction to accounting, essential concepts of accounting, 2. Principles of accounting , functions of accounting, double entry bookkeeping ,general accounting practices. 3. Importance of accounting in agriculture, types of records in agricultural farms, financial statements and the accounting equation, reports at the end of the year, essential financial tables, accounting systems in agriculture, agricultural accounting practices in computer using package of general accounting programs. .
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Course description, principlesIntroduction
2History and development of General accountingFollowing the Reference Books and current references
3Accounting principlesFollowing the Reference Books and current references
4Introduction to basic tables of financial (Tables of balance and revenue) Following the Reference Books and current references
5Account plan, accounting standards( single and double entry accounting methods)Following the Reference Books and current references
6Bookkeeping according to balance sheet and operating account basisFollowing the Reference Books and current references
7Daily records and record means in accounting, procedures in beginning of accounting period characteristics of procedures in beginning period of accountingFollowing the Reference Books and current references
8Mid-term ExamFollowing the Reference Books and current references
9Procedures in end of accounting periodFollowing the Reference Books and current references
10The accounting systems in EU, U.S. and other countries, the differences of general accounting law in Turkey, introduction to accounting applications in computer.Following the Reference Books and current references
11Agricultural accounting systems at different countries,FADNFollowing the Reference Books and current references
12Financial analysis of farms, description of computer accounting programmes in general accounting.Following the Reference Books and current references
13Being reliable conditions in farmsObservation
14Practices of general accounting and farm accounting by using accounting packet programmeObservation
15Practices of general accounting and farm accounting by using accounting packet programmeObservation
16Final exam.
Recommended or Required Reading
Altundağ, Salahattin, Bilgisayarlı Muhasebe, Adalet Yayınevi, 2003. Aras, Ali, Tarım Muhasebesi, EÜ Ziraat fakültesi, Yayınları, Bornova İzmir, 1988. Lazol, İbrahim , Genel Muhasebe, Ekin Kitapevi, Karar Matbaası,Bursa,1995. Tanış, İsmail, Bilgisayarlı Muhasebe, Seçkin Yayın Evi, Ankara,1997. Sydney, James and Everett Stoneberg, Farm Accounting and Business Analysis, Iowa State University, 1986. Talim, M., 1973, Tarımsal Basit, Geliştirilmiş ve Yönetim Muhasebe Tekniğinin Mukayeseli Olarak Uygulanması ile İlgili Bir Araştırma, EÜ Basımevi, İzmir Yalkın, Yüksel Koç, Genel Muhasebe, İlkeler ve Uygulamalar, Turhan Kitabevi, Ankara,1998.
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Quiz5210
Attending Lectures14228
Practice14114
Individual Study for Homework Problems14456
Individual Study for Mid term Examination13030
Individual Study for Final Examination13030
Report13030
Individual Study for Quiz51050
TOTAL WORKLOAD (hours)250
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO1      54 54   
LO2      44   45 
LO3      44      
LO4      44      
LO5      44      
LO6      54      
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr